WVC 11 - 12 - 3
§11-12-3. Business registration certificate required; tax levied;
exemption from registration; exemption from tax;
penalty.
(a) Registration required. -- No person shall, without a
business registration certificate, engage in or prosecute, in the
State of West Virginia, any business activity without first
obtaining a business registration certificate from the Tax
Commissioner of the State of West Virginia. Additionally, before
beginning business in this state, such person:

(1) If a transient vendor, shall comply with the provisions of
sections twenty through twenty-five of this article.

(2) If a collection agency, shall comply with the provisions
of article sixteen, chapter forty-seven of this code.

(3) If an employment agency, shall comply with the provisions
of article two, chapter twenty-one of this code.

(4) If selling drug paraphernalia, as defined in section
three, article nineteen, chapter forty-seven of this code, shall
comply with the provisions of article nineteen, chapter forty-seven
of this code.

Persons engaging in or prosecuting other business activities
in this state may also be subject to other provisions of this code
which they must satisfy before commencing or while engaging in a
business activity in this state.

(b) Tax levied. -- The business registration tax hereby levied
shall be $15 for each annual business registration certificate: Provided, That for registration periods beginning on or after July
1, 1999, the business registration tax shall be $30, except as
otherwise provided in this article: Provided,however, That after
June 30, 2010, the business registration tax shall be $30.00 for
each business registration certificate, including business
registration certificates granted upon application after cessation
of a business, or after suspension, revocation, cancellation or
lapse of a prior business registration certificate.

(1) A separate business registration certificate is required
for each fixed business location from which property or services
are offered for sale or lease to the public as a class, or to a
limited portion of the public; or at which customer accounts may be
opened, closed or serviced.

(2) A separate business registration certificate is not
required for each coin-operated machine. A separate certificate is
required for each location from which making coin-operated machines
available to the public is itself a business activity.

(3) A business that sells tangible personal property or
services from or out of one or more vehicles needs a separate
business registration certificate for each fixed location in this
state from or out of which business is conducted. A copy of its
business registration certificate shall be carried in each vehicle
and publicly displayed while business is conducted from or out of
the vehicle.

(4) A business registration certificate is required by subsection (a) of this section for every person engaging in
purposeful revenue generating activity in this state. If that
activity is one for which an employment agency license or a
collection agency license or a license to sell drug paraphernalia
is required and no other business activity is conducted by that
person at each business location for which the employment agency
license or collection agency license or license to sell drug
paraphernalia is issued, then only that license is required for
each such activity conducted by the licensee at each business
location. However, if, in addition to the activity for which each
license is issued, some other business activity is conducted by
the licensee at such business location, a separate business
registration certificate is required to conduct the nonlicensed
activity.

(c) Exemption from registration. -- Any person engaging in or
prosecuting business activity in this state:

(1) Who is not required by law to collect or withhold a tax
administered under article ten of this chapter; and

(2) Who does not claim exemption from payment of taxes imposed
by articles fifteen and fifteen-a of this chapter, shall be exempt
from both registration and payment of the tax imposed by this
article, if such person had gross income from business activity of
$4,000 or less during that person's tax year for state income tax
purposes immediately preceding the registration period for which a
registration certificate is otherwise required by this article.

(d) Exemptions from payment of tax. -- Any person engaging in
or prosecuting any business activity in this state who is required
by law to collect or withhold any tax administered under article
ten of this chapter; or who claims exemption from payment of the
taxes imposed by articles fifteen and fifteen-a of this chapter,
shall be required to obtain a business registration certificate,
as herein before provided, but shall be exempt from payment of the
tax levied by subsection (b) of this section, if such person is:

(1) A person who had gross income from business activity of
$4,000 or less during that person's tax year for state income tax
purposes immediately preceding the registration period for which a
registration certificate is required under this article.

(2) An organization which qualifies, or would qualify, for
exemption from federal income taxes under section 501 of the
Internal Revenue Code of 1986, as amended.

(3) This state, or a political subdivision thereof, selling
tangible personal property, admissions or services, when those
activities compete with or may compete with the activities of
another person.

(4) The United States, or an agency or instrumentality
thereof, which is exempt from taxation by the states.

(5) A person engaged in the business of agriculture and
farming: Provided, That no producer or grower selling products of
the farm, garden or dairy and not included within the definition of
business under subsection (a), section two of this article shall be required to obtain a business registration certificate or pay the
business registration tax.

(6) A foreign retailer who is not a "retailer engaging in
business in this state" as defined in section one, article
fifteen-a of this chapter, who enters into an agreement with the
Tax Commissioner to voluntarily collect and remit use tax on sales
to West Virginia customers.

(e) Money penalty. -- Any person required to obtain a business
registration certificate under this section, who is exempt from
payment of the tax, as provided in subsection (d) of this section,
who does not obtain a registration certificate shall, in lieu of
paying the penalty imposed by section nine of this article, pay a
penalty of $15 for each business location for which a certificate
is needed: Provided, That application for business registration is
made and the applicable money penalty tendered to the Tax
Commissioner within fifteen days after such person receives written
notice from the Tax Commissioner that such person is required to
obtain a business registration certificate.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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